- 1 - HC-KAR NC: 2025:KHC:53365 WP No. 22591 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.22591 OF 2021 (T-RES) BETWEEN: M/S KBL SPML J V C/O WORKAFELLA, 150,1, INFANTRY ROAD, OPP. COMMISSIONER OFFICE, SHIVAJI NAGAR, BENGALURU – 560 001. REPRESENTED BY ITS AUTHORISED SIGNATORY. …PETITIONER (BY SRI. K.J. KAMATH, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LVO-130), 2ND FLOOR, BMTC, TTMC, YESHWANTHPUR, BENGALURU – 560 022. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT 1-2) 2ND FLOOR, BMTC, TTMC, YESHWANTHPUR, BENGALURU – 560 022. 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (DVO-1), 2ND FLOOR, BMTC, TTMC, YESHWANTHPUR, BENGALURU – 560 022. …RESPONDENTS (BY SRI. HEMA KUMAR K., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53365 WP No. 22591 of 2021 AGAINST THE R-1 AND R-2 TO IMMEDIATELY CAUSE REFUND OF EXCESS AMOUNT LYING WITH THE COMMERCIAL TAX DEPARTMENT EVER SINCE THE TAX WAS DEDUCTED AT SOURCE VIDE ANNX-A AND CAUSE REFUND OF THE SAID AMOUNT ALONG WITH INTEREST AT THE RATE OF 6 PERCENT P.A. TILL THE DATE OF PAYMENT. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “ (a) Issue a writ of mandamus against the 1st and 2nd Respondents to immediately cause refund of excess amount lying with the Commercial Tax Department ever since the tax was deducted at source as per Annexure-A and cause refund of the said amount along with interest at the rate of 6% p.a. till the date of payment and/or. (b) Grant such other orders or further reliefs as prayed for in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned AGA the respondents and perused the material on record. 3. Learned counsel for the petitioner submits that the refund request of the petitioner as sought for in the present petition - 3 - HC-KAR NC: 2025:KHC:53365 WP No. 22591 of 2021 has been complied with by the respondents, who has granted sanction / refund in favour of the petitioner, who has received the same. It is further submitted that though respondents have granted refund in favour of the petitioner, respondents shall grant interest on the said delayed refund and as such, the present petition may be disposed of directing the respondents to consider the claim for interest on delayed refund and to take appropriate decision, in accordance with law. 4. Per contra, learned AGA for the respondents submits that if petitioner submits a representation, the respondents would consider the same and proceed further in accordance with law. 5. The submission of both sides are placed on record. 6. Accordingly, petition stands disposed of reserving liberty in favour of the petitioner to submit a representation seeking interest on the delayed refund along with relevant documents. 7. If such an application is submitted by the petitioner, respondents shall consider the same and take appropriate steps / - 4 - HC-KAR NC: 2025:KHC:53365 WP No. 22591 of 2021 pass appropriate orders within a period of eight weeks from the date of submission of the said representation. 8. Subject to the aforesaid directions and observation, petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 57